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Australian state income taxation: a historical perspective

Smith, Julie

Description

Contrasting with social insurance taxes and the key revenue raising role of VAT for northern European welfare states, Australia’s income tax has funded expansion of Australia’s social security system. The uniform income tax plan of 1942 unified Australia’s system of income taxes, and was central to funding the introduction of Australia’s unique social security system, establishing national child endowment, unemployment benefits and the widows’ pension in 1944. This article will describe the...[Show more]

CollectionsANU Research Publications
Date published: 2015
Type: Journal article
URI: http://hdl.handle.net/1885/98934
Source: Australian Tax Forum

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